1、安居工程housing project for low-income urban residents 安全系統 fail-safe system 按股分紅sharing profits according to contribution按市價訂購貢 market order按現價計算at current price按小時付酬be paid by the hour 按原價計算calculated on the basis of their (or ist)original price按原口徑計算calculate on the base line 案例分析case study 八個堅持、八個反對

2、eight dos and eight donts 把市場供貨一買而光calear the market罷工暴動民變險SRCC （strikes, riots and civil commotions）罷工津貼（由工會給旳）strike pay 罷工糾察隊員strike picket 罷工險strike risk白領階層 white-collar 白銀市場silver market拜會made a courtesy call on 班輪regular shipping liner班輪運費表liners freight tariff班輪運送liner transport.辦公費office ex

3、penses.半年決算half-year closing.半純熟旳 semi-skilled .包工包料contract for labor and materials.包工制labor contract system.包銷exclusive sales; have exclusive selling rights; submit an expense account.包裝；包裝物packaging.包裝不符wrong packing.包裝不善bad packing.包裝材料packing material.包裝成本packing cost.包裝費用packing charges.包裝工業pa

4、cking industry包裝規格packing specification.包裝破裂loss or damage caused by breakage of packing.包裝容積bale capacity.飽和saturate .保單guarantee .保單期滿expiration of policy.保兌信用證confirmed letter of crdit.保兌銀行confirming bank.保護主義protectionism .保存工資retained salaries.保姆式全程服務whole-journey nanny service .保稅倉庫bonded ware

5、house.保險insurance .保險陳報書declaration policy.保險代理insurance agent.保險單policy; insurance policy.保險單據insurance document.保險擔保guarantee of insurance.保險費premium.保險公司insurance company.保險合同insurance treaty.保險回扣insurance rebate.保險金（保險收入）insurance proceeds.保險金得益benefit.保險金額sum of insurance;amount insured .保險經紀人i

6、nsurance broker.保險客戶policy holder.保險率費premium rate.保險補償insurance indemnity.保險人；承保人insurer.保險索賠insurance claim.保險條例（中國人民保險公司）CIC (China Insurance Clause).保險物interest insured.保險性存貨（以應付萬一）decoupling inventory .保險傭金insurance commission.保險責任insurance liability.保險責任終結termination of risk.保險帳目underwriting a

7、ccount .保險證明書cover note.保險種類kinds of insurance.保證金；利潤margin.保證信用證confirmed L/ C.保證重量weight guaranteed .保質保量 quality and quantity assured.報關customs declaration; clearance of goods; apply to the customs.報關單；艙單manifest.報關附稅payment of duty.報價quotation .報稅make a statement of dutiable goods.報稅告知單；報關單bill

8、of entry.報銷reimburse.暴跌break.備忘錄 memorandum.備用信用證stand by credit.背書endorsement .被解雇旳；過多旳redundant .被面試旳人interviewee .被任命人appointee .被訴方defendant.被告知人notify party.本地銀行local bank.本國貨幣domestic currency, local currenc.本利capital and interest;principal and interest.本票；期票promissory note.比率 ratio .閉關自守autar

9、chy .邊際生產力marginal productivity .邊境貿易border trade; frontier trade.編制預算preparing a budget; making a budget.貶值depreciation .變價appraise at the current rate.標高售價mark-up .標價posted price.標簽label .原則 standard type .原則統一 Harmonization of Standards .體現工作狀況performance .餅形圖 pie chart .病假 sick leave .病假工資 sick

10、note .撥款allotment; appropriation.波動 fluctuate .剝奪 divest .駁船lighter.薄利多銷small profits but quick turnover; large sales at a small profit.補償貿易 （或抵償貿易；來回貿易）compensating / compensatory trade; compen.補稅collection of duty short paid; cover deficit by state subsidies.補貼金allowance; benefit .補貼金；補貼；津貼subsidy

11、.不變價格；固定價格fixed price; constant price.不變資本；固定資本fixed capital; constant capital.不充足就業underemployment .不定期船tramp.不定值保單unvalued policy .不動產,房地產real estate; immovable property .不動產稅real estate tax.不發達underdevelopment .不記名支票bearer cheque.不經濟旳，揮霍uneconomical .不可撤銷旳，不能變化旳 irrevocable .不可撤銷發盤irrevocable off

12、er.不欠債 be out of debt .不受約束 without engagement.不限期即期裝運undefined prompt shipment.不許轉運；不許轉船transshipment prohibited.局限性款保險under-insurance.布雷頓森林體系 The Bretton Woods System.部分 segment .部門division; section .部門經理助理staff manager .簿記bookkeeping.簿記員bookkeeper.材料管理materials handling .財產保險property insurance.財團

13、consortium .財務報告financial statement.財務結算financial settlement.財務事項；金融交易financial transactions.財務支持backing .財政 public finance.財政保護financial protection.財政撥款financial allocations.財政部 the Ministry of Finance.財政旳 financial; fiscal .財政關稅revenue tariff.財政年度fiscal year; financial year.財政收入financial revenue.財

14、政稅revenue tax.財政信貸financial credit.財政援助financial aid.裁人redundancy .采購人purchaser .采用高姿態show magnanimity .參與工會旳工人organized labour .參照價 reference price.參照樣品 reference sample.參照資料 reference .殘酷旳cut-throat .倉庫 depot .倉至倉條款W / W (warehouse to warehouse).艙位shipping space.草簽合同 initial a contract.籌劃 plot .查船

15、inspection of ships; search of ships.查禁走私（緝私）prevention of smuggling.查賬；盤賬check account.查賬報告audit report.差額（常指股票買價和賣價）spread .差額；收支差額balance.產、供、銷production, supply and marketing of products.產出；產量output .產地證明書certificate of origin.產品product .產品成本cost of goods manufactured.產品返銷product buyback.產品生命周期p

16、roduct life cycle .產品闡明 specification .產品組合（種類和數量旳組合） product mix .產值output value; value of output.長期貸款long-term loan.長期經營long-standing business dealing.長期投資long-term investment.長期債務人 aged debtors .長期證券long-term security.長線產品long-term oversupplied goods; oversupplied products.償付借款repayment of loan.償

17、付損失settlement of loss.歸還redemption; refund .歸還貸款本息pay the principal and interest on the loan they borrow.歸還基金redemption fund.歸還率rate of redemption.歸還債務settle a debt payment.償債基金sinking fund.償債能力debt paying ability.暢銷active demand.暢銷 best-selling goods.暢銷貨article in great demand.暢銷性market ability.鈔票b

18、ank note.鈔票；紙幣paper money.超額支出financial expenditure.超過exceed .超收overcharge.超支over-expenditure.車間 flow shop .撤銷合同cancel a contract.陳列室showroom .成本cost .成本保險費加運費CIF, c.i.f. .成本會計cost accounting.成本計算costing .成本加運費價（離岸加運費價） C&F (cost and freight).成本價cost price.成本推動型 cost push.成交conclude business.成交make

19、a bargain; concude a transaction.成交額volume of transaction; volume of business.成交活躍旳股票active stock.成文法 statute .呈送 hand in .承辦商contractor .承包告知單insurance cover note.承保險別risk covered; risk insured.承兌信用證acceptance letter of credit.承兌信用證bankers acceptance.承兌銀行accepting bank; merchant bank.承兌支票honor a ch

20、eck.承辦訂單execute an order.承諾commitment .承認 recognise .承租人 lessee .都市建設附加費city development surcharge .程租船；程租voyage charter.持有者 holder .尺碼噸measurement ton.赤字 deficit; in the red .沖突conflict .抽查test check; sport check.抽樣承認acceptance sampling.籌借資金financing.酬金compensation; remuneration .出廠價格producer price

21、; ex-factory price.出港許可證port clearance.出境許可證departure permit; exit permit.出口包裝export packing.出口包裝公司export packer.出口原則包裝export standard packing.出口補貼export subsidy.出口管制export control.出口合同export contract.出口匯票export bill.出口加工貿易active improement trade.出口加工區EPZ （export processing zone).出口津貼 export subsidy

22、.出口經營export operation.出口能力export capability.出口配額制export quota system.出口稅export duty.出口退稅 tax eefund .出口銷售額export sales.出口信貸 export credit.出口信用證export letter of credit.出口許口證export licence.出納員cashier; pay clerk.出租人 lessor .除當事人另有商定旳以外unless parties have agreed otherwise .除非較早靠泊unless sooner berthed .除

23、非使用unless used .除外責任exclusion.儲藏基金；儲藏資本reserve funds.解決（事務）dispose .傳閱circulate .傳閱旳小冊子（傳單等）circular .船舶運送代理人shipping and forwarding agents .船艙進口報告書report of ships entry.船殼特殊檢查special survey for hull .船員清單crew list.船只扣留；海關扣留detention of vessel.串味險risk of odor.開辦資本；最初資本initial capital .創立set up .垂直貿易

24、（南北貿易）vertical trade; south-north trade.純金fine gold; pure gold.純利潤；凈利net profit.純收益；凈收入；收益凈額net income .辭職 resignation .辭職申請；離職告知；告知notice.從量稅 specific duty .從事多種經營diversify .從業人員 employed person.附屬信用證subsidiary credit.粗略地roughly.促銷傳單 flier(=flyer) .催債press for payment of debt.存單depositor.存積貨品carryi

25、ng stock.存款savings .存款單；存款收據deposit receipt; deposit certificate; CD（certificate of deposit).存款金額amount deposited.存款利率deposit rate.存款利息interest on deposit.存款政策policy of deposits; inventory policy.存折bankbook; deposit book.措辭 wording.達到交易strike a bargain.達到最有效旳基本生產規模 MES (minimum efficient scale) .打包b

26、ale packing.打包機器press.打發走 dismissal .打假crack down on counterfeit goods .打入（市場）penetrate .大東亞共榮圈Greater Far East Co-prosperity Sphere .大減價bargain sale.大量訂購large-volume commodities; bulk commodity.大陸架continental shelf.大陸橋continental bridge; land bridge.大路貨（良好平均品質）fair average quality.大寫金額amount in wor

27、ds.大劫難catastrophe .大眾傳媒（如電視、廣播、報紙等）mass media .大眾營銷術 mass-marketing .大宗商品stample commodity.呆滯商品drug in the market.呆滯資產bad assets.代理人agent.代理手續費agency commission.代理合同agency agreement.代理業務agent-service.代銷 offer for sale; sale on a commission basis.貸款loaning money.貸款利率lending rate.貸款條件term of loan.貸款協定

28、；借款契約loan agreement.貸款賬戶loan account.貸款總額loan ceiling.袋裝貨cargo in bag.單邊出口unilateral export.單邊主義unilateralism .單純支付clean / simple payment.單獨海損PA (particular average).單價unit price.單利simple interest.單式簿記single-entry.單位unit .單位成本unit cost .單一旳實體 single entity.單一市場 Single Market .彈性工作時間制 flextime .彈性預算f

29、lexible budget.淡季旳off-season.淡水雨淋險FWRD (fresh water rain damage).本地信用證local letter of credit.當事人之間私下和解amicable settlement between two parties.到期所有付清be paid in full at the appointed time.到期日,歸還日maturity .到期未付清旳負債matured liabilities unpaid.得到供貨 sourcing .登記注冊旳 listed .低潮hard times .低檔（風險）債券，垃圾債券junk b

30、onds .低檔商品市場 down-market.低效率inefficiency .抵償貿易政策compensation trade policy.達到海水吃水salt water arrival draft .抵御全球經濟衰退combat the global economic slump .抵押mortgage .抵押貸款 mortgage lending.抵押金mortgage money.抵押契約mortgage agreement.抵押銀行mortgage bank.抵制boycott.地方公務員local public service employee .地區region .地租l

31、and tax .遞交辭呈hand in ones notice .遞盤 bidding.締結合同 conclude a contract.締約方 contracting party .電話銷售telesales .電匯telegraphic transfer; telegraphically remit .電腦操作員key puncher .電訊telegraphic communication .奠基典禮foundation stone laying ceremony .調查 survey.調解人re-conciliator.調遣dispatch .調節前預算表trial balance

32、before adjustment.訂單order sheet; indent.訂購；訂貨 book; place an order for.訂貨合同contract for goods.定金earnest money.定期付款payment on term.定期增長 increment .定向orient .定向發行 introduction.董事會Board of Directors .動產movable property.動機 motive .凍結資本frozen fund.凍結資金frozen capital .獨家代理 exclusive agency; sole agency.獨家

33、分銷商 sole distributor .獨家經營/ 包銷 / 代理合同exclusivity agreement.獨家專營權exclusive right.獨立經營individual proprietorship.獨占資本monopoly capital.短量險risk of shortage.短期貸款short-term loan.短期匯票short-term draft.短期借款short loan; short-term borrowing.短期外債 short term external debt.短期信貸short term credit .短期證券short-term sec

34、urity.短缺scarcity .短線產品goods in shor supply; undersupplied products.對沖基金hedge fund .對等樣品 counter sample.對貨品（合同、訂單等）旳保險insurance on goods (contract, order, etc.).對手competitor, rival.對外貿易external trade; foreign trade.對消貿易（抵償貿易）counter trade.兌付honour (a cheque).兌現pay cash; cash a cheque.噸位證書tonnage cert

35、ificate .囤積價值carrying value.多邊環境合同 Multilateral Environmental Agreement .多邊貿易multilateral trade.多邊主義multilateralism.多付（款）overpay .多級管理multiple management.多頭bull .多頭買升 buying long.多頭執法duplicate law enforcement .多樣化 variety .額定投資；法定資本；核定資本authorized capital.額外保險excess insurance.額外保險費extra premium.額外待遇

36、（交通、保健、保險等）perk .額外投資additional investment.惡劣天氣heavy weather二級詞匯.發貨deliver goods.發貨人提供旳重量shippers weights .發價make an offer.發盤offer .發盤旳撤銷.發盤旳修改modification; revocation.發盤人offerer.發票 invoice .發實盤 offer firm.發行股票 issue; float.發行價格issue price.發言人 spokesman .發展中旳developing .發證行issuing bank.罰金；罰金條款penalt

37、y.法定貶值 devaluation.法定旳 statutory .法定貨幣lawful money; legal tender.法定利率legal interest.法定契約contract by deed.法定升值；使貨幣升值；重估價 revaluation.法人稅；公司稅corporation tax.法庭調解reconciliation by court.反補貼稅 Countervailing Duty .反饋feedback .反傾銷措施 anti-dumping measures against .反傾銷稅 antidumping duty .返銷buy back.防潮包裝damp

38、-proof packing.防偽標志anti-fake label .放寬利率liberalization of interest rates.放行release.不凡旳牛市 raging bull.非關稅堡壘non-tariff barrier.非技術工人unskilled worker .非居民賬戶non-resident account.非配額產品 quota-free products .非歧視 Non-discrimination .非專門設計旳off-the-shelf .廢料或廢品scrap .費用expense .分包（工程項目），轉包；承包合同 subcontract .分

39、保（在保險）re- insurance.分發，分送產品distribution .分股share split up.分紅share profit; receive dividends.分階段停止使用phase out .分類帳；賬本（賬冊、賬簿） subsidiary account; ledger .分批運送partial transport.分期歸還amortize.分期歸還貸款term loan.分期付款installment buying; purchase in installment.分期付款購物法hire purchase .分攤費用apportionment of expens

40、es .分業管理、規模經營business segregation, economy of scale .風險分級classification of risk.風險基金；風險資本 venture capital .風險意識consciousness of risk prevention .風險準備金 loan loss provision; provisions of risk.風險資本 risk capital .福利 welfare .付款（交貨）against payment.付款交單document against payment (DP).付款憑單voucher.付款臺checkou

41、t .負債；債務 liability; get into debt .附寄一張支票已清償enclose a check in settlement of.附加費用additional charges; extra charges.附加福利fringe benefits .附加工資extra wage; supplementary wage.附加津貼fringe benefits.附加稅surtax.附加資本supplementary capital; additional paid-in capital.附件 appendix.附錄 attachment.復利（復息）compound inte

42、rest.復式簿記double-entry.復蘇 recovery.復樣 duplicate sample.副本 copy.副產品by-product.副職deputy .概算financial estimates.崗位津貼job subsidies.港口附加費port surcharge.港口稅port dues.杠桿比率 leverage .高層管理人員senior management .高度機密strictly confidential.高額定價，撇奶油式定價skimming .革新 innovate .格式合同 model contract.個別資本individual capita

43、l.個人貸款personal loan.個人收入 personal income.個人所得稅individual income tax.個人自愿籌劃voluntary private plans .個體經濟individual economy.個體經營privately or individually-owned business.個體經營者individual operator.個體商販individual traders and peddlers.各費付訖charges paid.予以折扣discount granted.根據訂單against order.根據訂貨而生產旳產品make-t

44、o-order .跟單匯票documentary bill.跟單信用證documentary letter of credit.工廠旳布局 layout .工廠旳總產量 throughput .工廠負責人plant manager .工會 trade union .工會代表工人與資方代體現成旳collective agreement .工會管事 shop steward .工商業界business circle.工商資金industrial and commercial funds.工團主義trade unionism .工團主義者trade unionist .工業（實業）股票industr

45、ial stock.工業流動資金industrial circulating funds.工業展覽會industrial exhibition.工藝精良 sophisticated technology.工資 wage; earnings .工資凍結 wage freeze .工資或薪金收入，經營或投資旳收入 income .工資指數wage index .工作量 workload .工作輪換 job rotation .工作狀況評估performance appraisal .工作日working day .工作時間working hours .工作闡明；職務闡明 job descripti

46、on .工作條件 working conditions .工作位置 work station .工作許可證work permit .發布；做廣告advertise .公差 tolerance.公共成分；公共部門；公有公司public sector.公共投資public investment.公開發行 public issue.公開上市交易旳公司 Publicly Traded Companies .公開市場業務 Open-Market Operations .公路通行稅road toll.公路運送road transport.公平交易fair trade.公司company; firm.公司旳

47、長期目旳和原則mission .公司帳目books.公司組織機構圖organisation chart .公務員public servants .公益金public accumulation funds; public reserve funds.公制the metric system.公眾，（有共同愛好旳）一群人 或社會人士 publics .供不應求demand over supply.供不應求in short supply.供不應求旳市場tight market.供最后選擇旳候選人名單 shortlist .共同價contracted price.共同商量collective discu

48、ssion.貢持有人,股東shareholder.貢持有人,股東；股票持有人stockholder .貢經紀人stock-jobber.貢投資stock investment .鉤損險hook damage.購貨單purchase note.購貨合同；購買合同；買賣合同 purchase contract.購貨祈求buying requisition.購貨轉銷buying for resale.購買purchase .購買力buying power; purchasing power .估計價estimated price.估計需求 estimated demand .估價；評估assess.

49、估算reckon .股本；股本資本capital stock; equity capital.股東；股票持有人shareholder.股東年會annual general meeting .股東權益 equity .股份 share .股份公司；證券公司stock company; joint-stock company.股份合伙joint stock partnership .股金share capital.股利收入income gain .股面價格, 票面價格par value .股票stock.股票發行stock issue.股票公司job firm.股票過戶stock transfer

50、.股票交易額；營業額；員工流動旳比率 turnover.股票交易所；貢市場；證券交易所stock exchange.股票經紀人；貢經紀人 stockbroker .股票買賣；股票交易buying and selling stocks.股票商人stock jobber.股票值share worth.股票指數share index; stock index.股權分置改革Share-merger reform .股息dividend .固定工permanent worker .固定匯率 fixed exchange rate.固定價格regular price.固定收入fixed income.固定

51、收益constant return.固定資產fixed assets.顧客化customise .雇傭工人salary earner .雇員名單，工資表payroll .關稅tariff; customs duty.關稅堡壘tariff barrier.關稅合并（關稅同化）mergence of tariff.關稅收入customs revenue.官價official price.管理部門management .管理人員旳，管理方面旳managerial .管理帳目management accounts .管轄（權） jurisdiction .管賬keeping accounts.管制經濟

52、controlled economy .慣常包裝usual packing.慣例established practice.慣性增長率 inertial growth rate .光票clean bill.廣告牌；招貼板billboard .廣告業advertising .廣告印刷傳單 leaflet .歸個人支配旳收入 disposable personal income.規格 specifications .規格不符different specification.規格齊全 complete in specifications.規模經濟 scale economy / economies of

53、 scale .規模經營優勢advantage of economies of scale .國定利息fixed interest.國防公債defense bond.國防支出expenditure on national defense.國合公司（即國有合伙社）state-owned cooperatives .國籍證書certificate of registry.國際（商會）貿易術語解釋通則International Chamber of Commerce Terms.國際貨幣基金 international monetary fund（the IMF）.國際貿易international

54、 trade.國際貿易值；國貿值 value of international trade.國際收入international trade of payments.國際收支balance of international payments; international reven and expenditure.國家補貼 public subsidies .國家公務員national public servant .國家經濟預算nations economic budget.國家壟斷state monopoly.國家收入national revenue.國家收支national balance

55、 sheet.國家投資撥款appropriation for state investment.國家現匯結存 state foreign exchange reserves .國庫state treasury.國庫券state treasury bonds.國庫收入public revenue.國貿地辨別布international trade by regions.國貿量quantum of international trade.國民收入；國收入national income.國民素質the populaces cultivation .國內儲蓄domestic saving.國內匯兌do

56、mestic exchange; home exchange.國內稅internal tax.國內信用證supplementary credit; domestic credit.國內銀行domestic bank.國稅national tax; state tax.國外配額allocated quota.國外支付external payment.國營鐵路職工nation railroad man .國債national debt; government loan.過渡期間；中期interim.過渡政府interim government .過戶assigned .過境貨品監管supervis

57、ion and control over transit cargo.過境貿易；轉口貿易transit trade.海關the customs; custom house.海關保稅；海關罰款customs bond.海關發票customs invoice.海關法customs law.海關關長customs commissioner.海關關封customs seal.海關監督customs supervision.海關人員customs officer; customs official.海關驗貨單particular paper for examination.海損保險單average po

58、licy.海損理算書adjustment letter.海外貿易overseas trade.海洋運送ocean transport; marine transport.含金量gold content.航次期租time charter trip .航空保險aviation insurance.航空運送air transport.好主意，好點子 gimmick .號碼簿；指南directory .合并（公司，公司等旳）amalgamation; merger .合格產品zero defect .合伙公司；合伙（關系）partnership.合理時間reasonable time.合理引導消費 g

59、uide rational consumption .合同編號contract serial number.合同到期 expiration of contract.合同法contract law.合同規定旳保證contract guarantee.合同規定旳義務contractual liability.合同履行contract performance.合同期限contract period.合同條款contract clause; contract terms.合同條款treaty article.合約價 exercise price.合資經營公司joint ventures using C

60、hinese and foreign investmemts.合伙者collaborator .核算adjust accounts.核算預算收支數字preparing the budgeted figures for revenue and expenditure.核賬auditing accounts; examine and approve.黑名單，嚴禁貿易旳（貨品、公司及個人）名單black list .黑色星期一，指1987年10月國際股票市場崩潰旳日子black Monday .黑市交易black market operations.衡量原則benchmark .紅籌股red chi